in-20260902-IR-052260127FRA: PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW

TITLE 52 INDIANA BOARD OF TAX REVIEW Final Rule LSA Document #26-127 DIGEST PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW Adds 52 IAC 5 concerning administrative regulations that will govern the Indiana Board of Tax Review's (board) operations regarding: (1) how administrative appeals are filed with the agency, (2) the manner in which the agency conducts all pre-hearing matters, (3) how administrative hearings will be managed by administrative law judges, and (4) various other related matters that pertain to the administrative appeal process. Repeals 52 IAC 4. Effective 30 days after filing with the publisher. HISTORY Notice of First Public Comment Period: 20260520-IR-052260127FNA Regulatory Analysis submitted with Notice of First Public Comment Period: 20260520-IR-052260127RAA Date of Public Hearing: June 19, 2026 CITATIONS AFFECTED: 52 IAC 4; 52 IAC 5 SUMMARY/RESPONSE TO COMMENTS The board requested public comment from May 20, 2026, through June 19, 2026, and during the public hearing on June 19, 2026. The board received no comments in response to the Notice of First Public Comment Period. This adopted version of the rule is the same as or does not substantially differ from the last published version of the proposed rule. FINAL RULE Sec. 1. (a) The purpose of this article is to establish procedures to govern administrative proceedings before the board. The procedures established by this article should ensure the expedient, uniform, and objective resolution of appeals before the board. (b) The provisions of this article apply to and govern all appeals before the board. (c) The definitions in this rule apply throughout this article. Sec. 2. "Appeal petition" means a petition for review filed with the board under IC 6-1.5-4-1 or IC 6-1.5-5-1. Sec. 3. "Authorized representative" means a person authorized to appear and represent a party in an appeal before the board, including the following: Sec. 4. "Board" means the Indiana board of tax review. Sec. 5. "Confidential information" means information that should be excluded from public access and deemed confidential under any applicable rule or statute. Sec. 6. "Consolidated appeal petition" means a single appeal petition that encompasses at least two (2) separate petitions from the county property tax assessment board of appeals or the department. Sec. 7. "Consolidated hearing" means a hearing where the board has set multiple appeal petitions for hearing at the same time. Sec. 8. "Department" means the department of local government finance established under IC 6-1.1-30-1.1. Sec. 9. "Party" means a participant in a matter governed by this article, which may include the following: Sec. 10. The "Portal for Online Property Legal Appeal and Review" or "POPLAR" refers to an online docket and electronic filing system for appeals before the board. Sec. 1. (a) A local government representative who meets the requirements in 50 IAC 15-4-1 may represent a party before the board. (b) A local government representative shall file with the board a written verification that the representative is a professional appraiser approved by the department. A separate verification must be filed in each proceeding where the representation is provided. (c) A local government representative may not represent a party regarding issues that would comprise the unauthorized practice of law, including: Sec. 2. (a) A certified public accountant may represent a party before the board in a personal property appeal. (b) A certified public accountant shall file with the board an executed power of attorney from the party on the form prescribed by the board. (c) A certified public accountant may not represent a party regarding issues that would comprise the unauthorized practice of law, including: Sec. 3. (a) For good cause shown, the board may, at its discretion, permit a person to represent a party who: (b) A request to allow the representation described in subsection (a) must: (c) An order authorizing this form of representation may be modified, limited, or withdrawn at the discretion of the board. Sec. 4. (a) A party that is a business or nonprofit organization may be represented by a person who is: (b) The board may demand proof of a person's status under this section, and representation may be modified, limited, or withdrawn at the discretion of the board. Sec. 5. (a) A member of the Indiana Bar in good standing may represent a party before the board. (b) Attorneys not admitted to practice in Indiana who seek to appear before the board must be granted temporary admission to the Indiana Bar under Indiana Admission and Discipline Rule 3, Section 2 to represent a party before the board. Sec. 6. (a) A tax representative who meets the requirements in IC 6-1.1-15-17.3 and is properly certified by the department may represent a party before the board. (b) A tax representative shall file with the board an executed power of attorney from the party on the form prescribed by the department. (c) A tax representative may not represent a party regarding issues that would comprise the unauthorized practice of law, including: Sec. 7. (a) An authorized representative shall file a notice of appearance. (b) A notice of appearance must include the authorized representative's name, mailing address, email address, and telephone number. (c) An authorized representative who has included the information required in a notice of appearance in the petition does not need to file an additional notice of appearance. (d) A party or a party's authorized representative shall provide written notification to the board and the other parties of any change of address. (e) An authorized representative withdrawing from a matter shall file a motion to withdraw. The motion must contain the party's contact information, including mailing address, email address, and telephone number, and an affirmation that the authorized representative has given the represented party notice of the withdrawal and any upcoming hearings or deadlines. Sec. 1. (a) To the extent that they do not conflict with the statutes governing property tax appeals or this title, the board may consult the Indiana Rules of Trial Procedure, as amended, and the body of case law developed around them, to assist with handling tax appeals. (b) The provisions of the Indiana Rules of Trial Procedure, as amended, pertaining to notice pleading and affirmative defenses do not apply to appeals before the board. Sec. 2. (a) For purposes of efficiency or fairness, the board may, at its discretion, issue orders that supersede the rules under this title applied to a specific petition. (b) An express provision in a case management order supersedes a rule under this title, including in the discovery rules. (c) The board may sua sponte issue case management orders or revise proposed case management orders submitted to the board. Sec. 3. (a) This section applies to the computation of a period prescribed or allowed by: (b) The day of the act, event, or default from which a designated period begins is not counted. The last day of the designated period is counted, but may not be a: (c) The postmark date on a document, correctly addressed and sent by U.S.: constitutes prima facie proof of the date of filing. (d) The date that a document is deposited with a private carrier, as shown by a receipt issued by the carrier, constitutes prima facie proof of the date of filing if the document is sent to the board by the carrier. (e) The date-received stamp affixed by the board on a document filed by personal delivery constitutes prima facie proof of the date of filing. (f) The date that a document is electronically filed via POPLAR constitutes prima facie proof of the date of filing. (g) If a document is served through: three (3) days must be added to a period that begins after that document has been served. Sec. 4. (a) This section applies to the service of: (b) The board shall keep a record of all rulings, orders, determinations, or notices served by: indicating the date and circumstances of the service. The record constitutes prima facie proof of the date and circumstances of service. (c) Service must be given to each party or, if a party has a properly designated authorized representative, to the party's authorized representative. (d) An order, notice, ruling, or determination issued through POPLAR is effective service on all parties that have appeared via POPLAR. Sec. 5. (a) The parties, their authorized representatives, and anyone acting on their behalf are prohibited from engaging in ex parte communications with a commissioner or an employee of the board regarding substantive matters relating to an appeal before the board. (b) Ex parte communications may be grounds for sanctions, including dismissal of the appeal. (c) Communications: are not considered ex parte communications under this section. (d) In the event of an ex parte communication, the board shall notify the parties of the communication and take whatever actions are necessary to ensure a fair and impartial proceeding. Sec. 6. (a) Documents filed with or submitted to the administrative law judge or the board regarding a matter governed by this article must also be served on all parties or, if a party has a properly authorized representative, on the authorized representative. (b) Service of documents other than appeal petitions may be made by email unless, in writing, a party specifically requests otherwise. (c) A filing through POPLAR is effective service on all parties that have appeared via POPLAR. A party that has not appeared via POPLAR must be served by U.S. mail, email, or personal service. (d) The board shall reject any document that does not contain a certificate of service on all parties in accordance with this article. Sec. 7. (a) The board shall appoint administrative law judges by written order. (b) The board may delegate to an administrative law judge the power to hear a particular appeal. Delegations need not be in writing. (c) The delegation of an administrative law judge to a particular appeal may be reassigned at the discretion of the board and without notice. Sec. 8. (a) Parties before the board may elect to use POPLAR for electronic filing. Parties that elect to use POPLAR shall have access to an online docket and receive electronic notification via email of any filing, order, notice, or message. (b) A party or an authorized representative elects to use POPLAR by: (c) An assessing official is required to use POPLAR as a party in an appeal before the board. Assessing officials shall annually submit to the board, not later than January 31, a notice of the persons authorized to appear via POPLAR on the IBTR Form 140. Information to be submitted includes: (d) As part of a case management order, the board or the administrative law judge may require a party to elect to use POPLAR when it is in the best interest of judicial efficiency. In matters where multiple appeals will be consolidated for a hearing, the board or the administrative law judge may require a party to elect to use POPLAR. (e) A party that has elected to use POPLAR shall monitor email for all notices. Failure of a party using POPLAR to monitor email and the online docket for filings, orders, or other actions does not relieve a party from any deadline, response, or other responsibility triggered by the event documented in POPLAR. (f) Regardless of whether any other party has elected to use POPLAR during an appeal, a party that has elected to use POPLAR shall electronically file material with the board for that appeal. Service of that filing must comply with section 9 of this rule. Sec. 9. (a) Electronic filing is the successful submission of material to the board using POPLAR. (b) Documents submitted to the board via POPLAR that are incompatible with POPLAR's security or format requirements, or rejected for any other reason by the system, will not be considered electronically filed with the board. (c) The successful submission of a document via POPLAR by the board or any other party is considered effective service of that document on any party or authorized representative that has elected to use POPLAR for that appeal. An electronic filing under this section satisfies any service or notice requirement under this article. (d) Where neither the party nor its authorized representative has elected to use POPLAR, the board and any other party to the appeal must conventionally serve, under this article, any filing, notice, or order on the party that declined to use POPLAR. 52 IAC 5-4-1 Filing of appeal petitions Sec. 1. (a) A separate petition must be filed for each parcel and tax year unless leave is granted for consolidation. (b) Paper appeal petitions must be filed with the board at the central office located in Indianapolis, Indiana, by: (c) Appeal petitions may not be filed by facsimile or email. (d) The petitioner shall serve a copy of the petition on all parties. (e) Appeal petitions submitted by electronic filing via POPLAR satisfy the requirements contained in IC 6-1.1-15-3(d) and IC 6-1.1-15-3(h). Sec. 2. (a) A party may request leave from the board to file a single consolidated appeal petition for at least two (2) parcels. (b) A consolidated appeal may only include petitions for the same tax year. (c) The board may sua sponte consolidate petitions at the board's discretion. Sec. 3. (a) An appeal petition must include the information requested on the petition form. (b) If the board sends a notice of defect, and the petitioner fails to correct the appeal petition within thirty (30) days after the date the notice of defect is served, the board may dismiss the appeal under 52 IAC 5-8-5. Sec. 4. (a) A party may amend a petition in response to a notice of defect. (b) A party may request leave to amend a petition for good cause shown. Sec. 1. (a) At the discretion of the board, hearings will be held: (b) A hearing may be held in a location mutually agreeable to the board and the parties. Sec. 2. The board may set multiple appeals involving the same petitioner and respondent for hearing at the same time. For good cause shown, a party may request that at least two (2) petitions set for the same date be heard separately or on different dates. Sec. 3. (a) At the discretion of the board, hearings may be conducted by: (b) The administrative law judge may make a preliminary ruling on a nonfinal issue without the approval of a majority of the board. (c) All testimony must be under oath or affirmation. (d) While administrative hearings are informal by nature, the administrative law judge shall conduct a hearing in accordance with accepted courtroom conventions, including direct examination, cross-examination, and objections that are necessary for a civil and orderly proceeding. (e) When deemed appropriate by the administrative law judge, the judge may impose conditions on a party necessary to avoid unreasonably burdensome or repetitious presentations by the party, such as the following: Sec. 4. (a) Final hearings must be recorded. Unless a court reporter service is retained by a party, the hearing will be recorded by the administrative law judge. (b) Preliminary hearings may be recorded at the discretion of the board. (c) A party may hire a court reporting service to record and transcribe the hearing. (d) The board and its administrative law judges may specify how exhibits are to be labeled and organized. (e) The board shall maintain a record of the following: Sec. 5. (a) If a court reporting service is retained for the hearing, the court reporter must record the hearing and transcribe the recording. (b) The court reporter shall provide to the board, at no cost to the board, a paper copy and an electronic copy of the transcript. (c) The court reporter shall be instructed to make the transcript available to both parties and the board at the same time. (d) Within ten (10) days after receiving the transcript, the parties must, with specificity, identify any errors in the transcript by filing with the board a notice of errata. Failure to file a notice of errata waives any objections regarding the transcript. (e) In the event of an appeal to the tax court, the transcript prepared by the court reporter will be certified by the board as the transcript for the agency record. Sec. 6. (a) Parties that request a hearing in excess of one (1) day shall submit to the board proposed case management orders that include the length of hearing requested. (b) Absent exceptional circumstances, hearings in excess of one (1) day will be conducted in Indianapolis. (c) When a hearing in excess of one (1) day is granted: Sec. 7. (a) Instead of a hearing, and by agreement of the parties, the board may issue a determination based on a stipulated record. (b) Instead of a hearing, and by agreement of the parties, the board may issue a determination based on stipulated facts. Sec. 8. (a) The administrative law judge shall regulate the course of the proceedings without recourse to the rules of evidence. (b) A party may object to the admissibility of evidence during the hearing. The administrative law judge may defer a ruling on the admissibility of the evidence for the board's decision. If the administrative law judge defers a ruling, the evidence submitted must be entered for the record, and its admissibility will be considered by the board and addressed in the findings. (c) The board shall determine the relevance and weight to be assigned to the evidence. Although evidence may be admitted over the objection of a party, if the evidence: it will not be assigned any weight in the board's final determination. (d) Hearsay evidence, as defined by Rule 801 of the Indiana Rules of Evidence, may be admitted. If the hearsay evidence is not objected to, the evidence may form the basis for a determination. However, if the evidence: the resulting determination may not be based solely on the hearsay evidence. Sec. 9. (a) In all submissions to the board, a party shall redact the confidential information not necessary to the disposition of the appeal by blacking out the unnecessary confidential information. (b) In all submissions to the board that contain confidential information necessary to the disposition of the appeal, the pages containing confidential information must be printed on green paper. (c) In a hearing on the record, a party shall indicate when testimony elicits confidential information, including when the testimony begins and ends. If the hearing is recorded by a court reporter, a party shall, within thirty (30) days after receiving the transcript, submit on green paper the pages of the transcript that contain confidential information, whether indicated during the hearing or not. (d) The parties shall keep the green pages, in sequential order, in the submitted document at the time of submission, and the board shall segregate those pages from public access. The board may request a party to submit an index of pages containing confidential information. (e) A party may waive the right to exclude confidential information. A party that fails to ensure confidential information is properly excluded at the time of submission shall seek exclusion by motion and show good cause in support of the motion. (f) The board may exercise its authority, sua sponte or by motion of a party, to determine whether information should be confidential or made available for public access. The board may provide notice and an opportunity to object to a ruling regarding confidentiality. (g) Confidential information must be disclosed only in accordance with IC 5-14-3-1, IC 6-1.1-35-9, and other applicable laws. Sec. 10. (a) The board may take official notice of the following: (b) If a determination is based in whole or in part on facts or material noticed under subsection (a), the board must expressly indicate the board's taking of official notice. (c) A party that objects to the board's taking of official notice shall request a rehearing for that issue. Failure to object and request rehearing waives any claim regarding the board's taking of official notice. Sec. 11. Materials submitted to or made part of the record at a property tax assessment board of appeals hearing, a department hearing, or any other proceeding from which the appeal arises will not be made part of the record of the board proceeding unless properly offered and admitted into evidence. Sec. 12. (a) Parties may file, or the board may request, briefs or proposed findings of fact and conclusions of law in support of a party's position on any issue relevant to the appeal. (b) Submissions described in subsection (a) must be filed within the time limits set by the administrative law judge or the board. An extension of time may be requested. If a party fails to timely file a brief, the board may exclude the brief from consideration. (c) A brief submitted under this section must not exceed thirty (30) pages, excluding exhibits, without leave of the board or administrative law judge. (d) Notwithstanding a submission deadline, a party may supplement a previously filed brief with subsequently decided cases, but without further argument. (e) Briefs of amicus curiae may be filed with leave of the board, and must be filed in accordance with the briefing schedule established for the parties or by order of the board or the designated administrative law judge. (f) If the board or its administrative law judge orders the parties to file post-hearing briefs, the hearing is not concluded and the computation of time to issue a determination under IC 6-1.1-15-4 does not begin until the time for post-hearing briefing has concluded. Nothing in this subsection should be construed as allowing parties to submit post-hearing evidence, except as otherwise provided in this article. Sec. 13. No post-hearing evidence will be accepted unless it is requested by the administrative law judge or the board. The administrative law judge or the board shall set a deadline for the submission of any requested post-hearing evidence. Sec. 1. (a) A party may file motions in matters before the board. All motions, except those made during a hearing, must: (b) The failure to serve all parties may result in a denial of the motion. (c) A response to a motion must be filed within thirty (30) days after the date of service unless otherwise specified by the board or the administrative law judge. Sec. 2. (a) Motions for continuances and extensions of time may be granted only if: (b) A continuance or an extension requested less than two (2) business days before the hearing may be granted only on a showing of extraordinary circumstances. (c) A party requesting a continuance shall: Sec. 3. (a) A party may, before the hearing, move for: under the Indiana Rules of Trial Procedure. (b) A motion for summary judgment filed less than thirty (30) days before a hearing may be denied as untimely. Sec. 4. (a) A party by motion may request, or the board sua sponte may order, a prehearing conference. (b) The board may require the parties to submit: (c) The parties shall make good faith efforts to come to an agreement on the terms of a case management order before the hearing. Sec. 5. (a) A party may request that a petition be scheduled for hearing on the merits. (b) A party may request a hearing on a motion or preliminary issue. (c) A request for hearing under IC 6-1.1-15-4(i) to seek judicial review must be made by an independent written motion entitled Request for Hearing Pursuant to IC 6-1.1-15-4(i). Sec. 1. (a) Unless otherwise provided in a case management order, all evidence must be filed with the board and served on the other parties before the hearing begins. The service method must be reasonably calculated to ensure the exhibits will be received at least five (5) business days before the hearing date. (b) If an objection is raised alleging exhibits were not served in accordance with subsection (a), the board may grant a continuance. A party desiring more time to review evidence and prepare for the hearing may seek a continuance under 52 IAC 5-6-1 and 52 IAC 5-6-2. (c) Materials submitted to the board as evidence must be individually labeled for identification (e.g., Exhibit A, Exhibit 1, etc.) and paginated. Sec. 2. (a) A party may: (b) No party shall serve on any other party more than twenty-five (25) interrogatories, or more than twenty-five (25) requests for admission, including subparagraphs and subparts, without leave of the board. (c) A party shall not serve any discovery, including a notice of deposition, on a nonparty until at least fifteen (15) days after the date that the party intending to serve the discovery serves a copy of the proposed request and subpoena on the other parties. (d) The parties shall make all reasonable efforts to resolve discovery disputes before seeking a discovery order from the board. (e) On a showing of good cause, including a description of independent efforts made to resolve the discovery dispute, the board may issue a discovery order consistent with subsection (a). A party that fails to comply with a discovery order may be subject to sanctions. (f) On motion of a party and for good cause shown, the board may issue a protective order restricting discovery of a trade secret or other confidential information, or any other matter in accordance with the Indiana Rules of Trial Procedure and this article. Sec. 3. (a) A party shall make reasonable efforts to arrange depositions, including identifying organization representatives. (b) A party shall not seek a subpoena from the board to compel the attendance of a party or party witness at a deposition unless the witness has refused to reasonably cooperate in arranging the deposition. Sec. 4. (a) A party may request that the board issue a subpoena or subpoena duces tecum by filing a request with the board at least ten (10) business days before the date that the hearing begins or the deposition is scheduled. The request must state the following information: (b) A request for a subpoena or subpoena duces tecum must not be granted by the board if filed fewer than ten (10) business days before the date that the: except by approval of the board on good cause shown. (c) A party may not request the board to issue a subpoena duces tecum on a nonparty until at least fifteen (15) days after the date that the party intending to serve the request or subpoena serves a copy of the proposed request and subpoena on the other parties. (d) A subpoena may be issued by any member of the board. (e) Fees for service by the sheriff are the responsibility of the party requesting the subpoena. (f) A subpoena may not be requested from the board to compel attendance of a party or party witness at a hearing or deposition unless informal efforts have proven unsuccessful. (g) Subpoenas: Sec. 5. (a) If the board finds that a party has failed to comply with a discovery order, the board may order sanctions. (b) For failing to comply with a discovery order, the board may take the following actions: (c) The board may issue sanctions if a party or party witness fails to attend a scheduled hearing or mutually arranged deposition, even without a subpoena. Sec. 1. (a) The board may sua sponte issue an amended final order to correct an oversight, error, or omission in a final order within the earlier of: (b) An amended final order must be treated as the final order or determination of the appeal petition, and the parties shall have forty-five (45) days from the date the amended or corrected final order is issued to seek judicial review. Sec. 2. (a) A party may seek rehearing of a final determination by filing a motion for rehearing. (b) A party seeking rehearing shall file a written motion with the board within fifteen (15) days after the date of the final determination. The motion must contain a summary of the grounds on which rehearing is requested. (c) If the board grants a motion for rehearing, the board's subsequent determination on rehearing is a final order, and the parties shall have forty-five (45) days from the date the amended or corrected final order is issued to seek judicial review. Sec. 3. (a) If the parties resolve a matter after an appeal has been filed with the board, the parties must notify the board in writing that an agreement has been reached. (b) Parties that have reached a resolution may dismiss a petition by filing a settlement or motion to withdraw. (c) A petitioner may, at any time, move to withdraw a petition with notice to the board and the parties. (d) A party that objects to a motion to withdraw shall file a notice of objection to withdrawal within fifteen (15) days after the filing of the motion to withdraw, and the board may set the matter for hearing on the issue of withdrawal. If the board grants a motion to withdraw before receiving a timely notice of objection to withdrawal, the board must strike the order granting withdrawal and may set the matter for hearing. Sec. 4. (a) If a party or an authorized representative fails to appear at a hearing, the board shall issue an order of default or dismissal. (b) Within ten (10) days after the order of default or dismissal is issued, the party against whom the order is entered may file a written objection requesting that the order be vacated and set aside. This objection must contain supportive facts stating why the party did not appear. (c) The board may vacate and set aside an order of default or dismissal for failure to appear for good cause shown. (d) If the board vacates an order of dismissal for defect or failure to appear, the subsequent hearing and related proceedings must be conducted under IC 6-1.1-15-4 and not as a rehearing under IC 6-1.1-15-5. Sec. 5. (a) The board may issue an order of dismissal if a defective petition: (b) If the board determines, sua sponte, that a petition is defective, the board may: (c) The petitioner shall correct the appeal petition within thirty (30) days from the date a notice of defect is served. (d) If a petitioner fails to correct an appeal petition, the board may dismiss the petition. Sec. 6. (a) The board may issue an order of default or dismissal as the result of: (b) The board may issue an order for rule to show cause why a petition should not be defaulted or dismissed on motion of a party or by the board sua sponte. (c) If a party does not respond in writing to an order for rule to show cause within ten (10) days, the board may order a default or dismissal. If the party subject to the rule to show cause responds, the board may rule with or without a hearing, at its discretion. (d) A dismissal or default under this section that resolves all the issues pending before the board is a final determination and may be appealed to the tax court in accordance with IC 6-1.1-15-5. (e) As part of a final determination on the merits, the board may issue an order of default or dismissal as to at least one (1) of the issues raised before the board without an order for rule to show cause. 52 IAC 5-9-1 Purpose, applicability, and incorporation of standards Sec. 1. (a) This rule establishes a code of judicial conduct to ensure that the board's administrative law judges participate in establishing, maintaining, and enforcing high standards of conduct and shall act at all times in a way that promotes public confidence in the independence, integrity, fairness, and impartiality of the board. (b) This rule applies to any individual designated as an administrative law judge in a matter before the board. (c) The following provisions are incorporated into the board's administrative law judge code of conduct: If appropriate, the board may apply provisions of the Indiana Rules of Professional Conduct to nonlawyer administrative law judges. (d) To the extent that they do not conflict with the statutes governing property tax appeals or this title, the board may consult: LSA Document #26-127 Notice of First Public Comment Period: May 20, 2026 Last Hearing Held: June 19, 2026 Approved by Attorney General: July 20, 2026 Approved by Governor: August 3, 2026 Filed with Publisher: August 5, 2026, 3:23 p.m. Documents Incorporated by Reference: None Received by Publisher